Enacted in 1966, the Freedom of Information Act, or FOIA, gives any person the right to access federal agency records or information. The FOIA is based on the presumption that the government and its information belong to the people.

The IRS offers routine access to other records through procedures designed to make access quick and easy. For more information, use the Routine Access link at the right. If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them.

If you plan to make a FOIA request to obtain the records you seek, you may refer to the IRS FOIA Guide. IRS may withhold records protected from disclosure by one of the law’s nine exemptions and it must withhold when disclosure of the records is prohibited by law.

To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Service Center and each Disclosure Manager is a FOIA Public Liaison. These liaisons are advocates for FOIA requesters to help resolve problems encountered in the process.